On 29 August 2018, the Rwanda Revenue Authority issued a public ruling concerning the domestic law provision that the deduction of management, technical services, and royalty fees is limited to 2% of turnover. The ruling clarifies that:
- This provision applies to management, technical services, and royalty fees paid by a resident person to a non-resident related person
- The allowable deductible expenses connected to management, technical services, and royalty fees paid to non-resident related…